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35 Intertax 1 (2007)

handle is hein.kluwer/intrtax0035 and id is 1 raw text is: International Tax Review

Editorial

1        European Legal
Otmor Thdmmes

Order with no Mercy for Member States' Budget Concerns

Articles
4         The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is
Globalization Reaching the Tax Law?
Jose Colderdn
30       Improving the Legitimacy of Soft Law in EU Tax Law
Hans Gribnou
45        CFC Rules Go Up in Smoke - with Retroactive Effect
Thomas Renfeldt and Erik Werlauff
49       Cross-Border Trading in Shares or Participations in Spanish Collective
Investment Institutions: New Regime for Accreditation of Residence and
Provision of Information
Luis Alfonso Mortinez Giner
56       Governance, Tax Schemes and Big Business
Tony Ferrers
Monthly Features
62       EC Tax Scene
Eric Tomsett
Anno Rainer
Anno Rainer & Katjo Nakhoi
Anno Rainer, Jon Roels, Otmor Thdmmes, Eric Tomsett, Hans van den Hurk
& Gerben Weening
66       US Tax Scene
Tom Fuller & Richard Turnure

Volume 35       JANUARY 2007

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